roll over

Definition from Nolo’s Plain-English Law Dictionary

1) To reinvest funds from a tax-deferred account or maturing security into a similar account or security. For example, moving money from one individual retirement account (IRA) to another IRA, or from a qualified retirement plan into an IRA. 2) To defer or postpone payment of an obligation, such as a loan that gives the borrower the option to renew the terms on maturity.